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HomeMy WebLinkAbout1 of 1948 - Amending Chapter XXXV, by adding a Section 3722, Relating to licenses. (Business fees) KCJLL CALL 1 VOTING Aye Nay Salt Lake City,Utah, ` � 14 1'348 ,.194 Afileck I move that the ordinance be passed. MIthesor . . . . Rd nney dn.__ Telesco Mr. 7,hairs an . . A 0 INANCE Result AN ORDINANCE AMENDING CHAPTERXV of the Revised Ordi- nances of Salt Lake City, Utah, 1944, by adding in and to said Chap- ter a new section to be known as Section 3722, relating to licenses. Be it ordained by the Board of Commissioners of Salt Lake City: SECTION 1. That Chapter XXXV of the Revised Ordinances of Salt Lake City, Utah, 1944, be and the same is hereby amended by adding in and to said Chapter a new section to be known as Section 3722, relating to licenses, which shall read as follows: t"SEC. 3722. BUSINESS LICENSE. (a) It shall be unlawful for any person at any time during the year 1948 to engage in the business of manufacturing any tangible, personal property and selling the same at retail for delivery in Salt Lake City; or of selling any tangible, personal property at either retail or wholesale or both in Salt Lake City without first obtaining a license as hereinafter set out, or to violate any provision, or fail to comply with all of the provisions of this ordinance, and any violation thereof or failure to comply with any provi- sion thereof shall be punished as.a misdemeanor as provided by th4 ordinances of Salt Lake City, Utah. (b) Every person engaging in one or more of the business- es as above set out shall secure from the Recorder of Salt Lake City a license for each separate place of business. Such license shall be issued by the City Recorder upon a written application therefor filed with the City License Assessor and Collector and upon the payment of the fees as hereinafter set out for each separate place of business. -2- (c) The required written application shall be filed for each separate place of business with the License Assessor and Collector of Salt Lake City on or before the 1st day of March, 1944, or before commencing business if the same is commenced after said date, and such application shall set forth the name under which applicant transacts or intends to transact business, the location of each separate place of business, the average number of employees employed by him in each eepar to place of business during the calendar year of 1947, and the gross sales made by him in each separate place of business during the calendar year of 1947, and such other information as the License Assessor and Collector may require. Such li- cense is not transferable and is valid only for the person under whose name it is issued and for the transaction of busi- ness ais the place designated therein. A change of location may be endorsed upon the license by the City License Assessor and Collector upon the payment of a fee of $1.00. The above license shall at all times be conspicuously displayed in the place of business for which issued. (d) For the privilege of engaging in the business of man- ufacturing any tangible, personal property and selling the same at retail for delivery in Salt Lake City, or of selling any tangible, personal property at either retail or wholesale or both in Salt Lake City, license fees are hereby imposed on every person so engaged, to be computed and paid by such per- son on each separate place of business conducted by him, which fees are to be computed and based on a combination of both the average number of employees employed in each separate place of business and on the total gross sales of each separate place of business during the calendar year of 1947; the fee to be paid based on the number of employees employed and on the total gross sales, respectively, for each separate place of business is the amount set opposite the number of employees and the amount set opposite the total gross sales, respective- ly, of each separate place od business, as listed in the fol- -S- lowing columns, to-wit: NUMBER OF EMPLOYEES 0.-10 $2.50 11-25 5 00 26-50 7 50 51-100 10 00 101-150 20 00 151-200 40 00 201-300 50 00 301-400 75 00 401-600 100 00 601-800 125 00 801-1,000 175 00 Over 1,000 250 00 TOTAL GROSS SALES $10,000 or Less . . . . . $5 00 10,000 to 50,000 15 00 50,000 to 100,000 20 00 100,000 to 150,000 30 00 150,000 to 200,000 50 00 200,000 to 350,000 75 00 350,000 to 500,000 150 00 500,000 to 1,000,000 250 00 1,000,000 to 5,000,000 300 00 5,000,000 to 10,000,000 400 00 10,000,000,to 20,000,000 600 00 Over $20,000,000 800.00 The above license fees are to be paid to the City Licens Assessor add Collector at the time of filing the application, which shall be on or before March 1, 1948. (e) For the privilege of engaging in any or all of the businesses as above enumerated and which businesses are com- menced in Salt Lake City after January 1, 1948, a license fee is hereby imposed on all persons so engaged in the amount of $7.50 for each separate place of business, payable on or be- fore March 1, 1948, or at the time of commencing business if after said date. (f) (Definitions). 1. Engaging in the business of manu- facturing any tangible, personal property and selling the sc- at retail for delivery in Salt Lake City, shall mean the actu:1 manufacturing of any tangible, personal property within the corporate limits of Salt Lake City and selling the same at re tail for delivery within the corporate limits of Salt Lake City. 2. Engaging in the business of selling any tangible, personal property at either retail or wholesale, or both, in -4- Salt Lake City shall mean the selling within Salt Lake_Ckty or the taking of an order within Salt Lake City for any tangi- ble,personal property at either retail or wholesale, or both, when the actual delivery of said tangible, personal property is to, or does take place anywhere within the State of Utah. 3. For the purpose of this ordinance, wholesale and retail sales, as above defined, shall include retail or whole- sale sales made by a merchandise broker, jobber, factory re- presentative, commission merchant, salesman, agent, employee, or by any person engaging in the business of selling tangible personal property at either retail or wholesales or both, as herein defined, or who conducts such business under or by any 1 other name, style or method not herein specifically mentioned or defined, as well as producers of farm produce, eggs, poul- try, dairy or nursery products. 4. The term "each separate place of business", as used hereins,shaJ3 include each separate establishment or place of operation, whether operating under the same name or of within the corporate limits of Salt Lake City including a I I jl home or other place of lodging if the same is held out by ad-, vertisements, listings, or otherwise= as the establishment or place of operation of a person engaging in the business of selling tangible, personal property at either retail or whole sale, or both, in Salt Lake City, or the place of business located outside the corporate limits of Salt Lake City of any person who maintains no established place of business in Salt Lake City but whose solicitations, taking of orders and sales 1 of or for tan_ible •ersonal - ro ert at either retail or wholv- sale, or both, in Salt Lake City are continuous and persisten . 5. The term "number of employees", as used herein, shall mean the average number of employees engaged in the bus_- ness of selling tangible, personal property at either retail or wholesale, or both, in Salt Lake City during the calendar year of 1947. 6. For the purpose of this ordinance, a retail sale -5- shall mean any sale of tangible,personal property to the ulti mate consumer. A contractor such as a plumber, electrician, or builder, etc., who purchases tangible, personal property for incorporating the same in his finished work or otherwise uses the same in his business, shall be deemed an ultimate consumer hereunder. 7. For the purpose of this ordinance, any person en gaging in the business of soliciting or selling services as well as tangible, personal property at either retail or whole sale, or both, in Salt Lake City such as a contractor, carpen ter, plumber, electrician builder etc. either under contract car otherwise, shall be deemed to be engaging in the business of selling tangible, personal property at either retail or wholesale, or both, in Salt Lake City, but in computing gross sales hereunder shall take into consideration only the amount received by such person as the selling price of the tangible, personal property at either retail or wholesale, or both, as sold outright or as included in the contract. 8. The word "person", as used in this ordinance, means any individual, receiver, assignee, trustee in bankrupt,y,• trust, estate, firm, co-partnership, joint venture, club com- pany, joint stock company, business trust, corporation, asso- ciation, society, or other group of individuals acting as a unit, whether mutual, cooperative, fraternal, non-profit, or otherwise. 9. The term "gross sales", as used herein, does not include: (a) The amount of any Federal tax, except excise taxes imposed upon or with respect to retail or wholesale sales, whether imposed upon the retailer, wholesaler, jobber, or upon the consumer, and regardless of whether or not the amount of Federal tax is stated to customers as a separate charge; and (b) The amount of net Utah State sales tax. 10. The term "gross sales", includes the amount of -6- any manufacturers' or importers1 excise tax included in the price of the property sold, even though the manufacturer or importer is also the wholesaler or retailer thereof, and whether or not the amount of such tax is stated as a separate charge. (g) The license fees imposed bu this ordinance shall be in addition to any and all other taxes or licenses imposed by any other provision of the ordinances of Salt Lake City,Utah. (h) Whenever any fee required to be paid by this ordinance is not paid on or before the day on which it becomes delinquent, a penalty of 10 per cent of the amount due shall be imposed. Such penalty shall become a part of the fee imposed by this ordinance. (i) It shall be the duty of every person liable for the payment of any license fee imposed by this ordinance to keep and preserve for a period of five years such books and records as will accurately reflect the amount of his gross wholesale and retail sales and from which can be determined the amount of any license fee for which he may be liable under the provi- sions of this ordinance. (j) Returns made to the License Assessor and Collector or Salt Lake City as required by this ordinance shall not be made public nor shall they be subject to the inspection of any per- son except the City License Assessor and Collector or his authi.r- ized agent or to those persons first authorized to do so by order of the Board of City Commissioners. It shall be unlawful for any person to make public or to inform any other person as to the contents or any information contained in, or permit the inspection of any return except as is in this section author- ized. (k) No person required by this ordinance to make and file a return whall make and file a false return knowing the same to be false. (1) Any person to whom a license is issued may have the i same revoked by order of the Board of City Commissioners upon -7- his violating any provision, or his failing to fully comply with all of the provisions of this ordinance. (m) If any licensee hereunder fails, neglects, or refuse to file his application and pay the fees as and when required herein, the License Assessor and Collector of Salt Lake City is authorized to determine the amount of the license fees due together with penalties and interest, and by mail to notify such licensee the amount so determined. The amount so fix ed shall thereupon become the amount due and shall be imme- diately payable. For the purpose of determining the amount o1 the license fees due the License Assessor and Collector shall have access to all of the books, records, invoices, inventories, and stock of goods, wares, and merchandise of said Licensee and it shall be unlawful for any such Licensee to refuse the License Assessor and Collector or his duly authorized agent free access thereto at all reasonable times. (n) Any license fees due and unpaid under this ordinance and all penalties thereon shall constitute a debt to Salt Lake City and shall be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall b- in addition to all other existing remedies. (o) If any sub-section, sentence, clause, phrase or por- tion of this ordinance, including but not limited to any ex- ception, is for any reason held to be invalid or unconstitu- tional by the decision of any court of competent jurisdiction such decision shall not affect the validity of the remaining portions of this ordinance. The Board of Commissioners of Salt Lake City hereby declares that it would have adopted this ordinance and each sub-section, sentence, clause, phrase, or portion thereof, irrespective of the fact that any pne or more sub-sections, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional." SECTION 2. In the opinion of the Board of Commissioners, it is necessary to the peace, health and safety of the inhabitants _8- of Salt Lake City that this ordinance shall take effect immediately. SECTION 3. This ordinance shall take effect at once upon its first publication. Passed by the Board of Cpmtt[i loners of Salt Lake City, Utah, this /'f day of ( A. 7 Ldhief Deputy+City Re Presented to the Board of Commissioners AND PASSED J N 1 4 1948 a/1-21.4)1 CITY RECORDER FiriA Pagicatienin .,.• ••• • Urn/0,baPaPilli • Proof of Publication United*tato of Amerirtt 1 STATE OF UTAH SS. COUNTY OF SALT LAKE AN pRDINANCE M.CONNOR AN ORDIf�.I*ANCE AME CHAPTER XRXV of the R VI Ordiances of Salt Lake City,"f is — 1944.by addin in and to said ter ct on 3722.se elating toe licenses being first duly sworn, deposes and says, that he is the Principal Clerk Be it ordained by the Boa drll Commissioners of Salt Lake a i..;. TELEGRAM SECTION 1„,,That ChapterN of the Revised Ordinances1944, b iut..'4: of THE SALT LAKE 'T,.a newspaper published in Salt Lake City, Lake h Utph, lend, be aod.`s.= same isherebyamended terewby'S', in and to said a!Chapter a news :..�. to be known �.s Section a ;� f to licensee, which shall R,,r .;:` Salt Lake County,State of Utah. follows: ,); "SEC. 3722. BUSINESS LICENS' ' That the Notice AN ORDINANCE AMENDING CHAPTER..XXXK,..ETD. • • of which a copy is hereto attached,was first published in said newspaper in its issue dated the 17th day of JANUARY , 19..48 _ and was published in each daily issue of said newspaper, on JAN. 17 for thereafter,the full period of 1..time the last publication thereof being in the issue dated the 17th day of JAN. ,A.D.19 48 Subscribed and sworn to before me this 20th day o2 JAN., ,A.D.19 48• y` \ Notary Public My commission expires Nov..25,...19s-9 Advertising fee$ PROOF OF PUBLICATION FROM (�! F OatI 3akt Uaribunt County Entry No • • • • SALT AKE TELEGRAM I(al It shall be untawul for any per- separate Place of business and on take place anywhere within the State on'at any time during the year 1948 the total gross sales of each sena- of Utah. to eMiage in the business of mono- rate place of business during the 3.For the purpose of this ordi- fa 'VI any tangible,personai prup- calendar ,year f 1947; the fee to nonce. wholesale and retail sales,as er an selling the sine [ retail pall based n the number of em- shove tle[I salesa shall by ae retail n- delivery In Salt.Lake City; or ployees employed and n the total wholesale made by a mer epre- .n selling any tangible,personal prop- gross sales, respectively. for each disc broker,Commbber, factory repre- ty at either retail or wholesale or separate place f business is the salesman, t,employee,plon orm by any oth In Salt Lake City without first amount set opposite the number of salesman,agent, or es any abtaining a license as hereinafter set employees and the amount set oppo- Person engaging in the business of out, or to violate any provision, or site the total gross sates.respective- eitherusins, fling tangible,personal proerty t fall to comply with all the provisions ly,of each separate place of business, retail or wholesale, or both, 'of this ordinance, and any violation as listed in the following columns,to- as herein tlefined, or who Conducts thereof or failure to comply with any wit: such business under or by any other •provision thereof shall be punished NUMBER OF EMPLOYEES name, style or method not herein as a misdemeanor as provided by 0-10 $ 2.50 specifically mentioned or defined,as the ordinances of Salt Lake City, 11-25 • 5.00 well as producers of.farm produce, Utah. • 26-50 7,0 eggs.poultry,dairy or nursery prod- (bl Every person engaging in one 101-150 20.00 4.The terms 'each separate place or more of the businesses as above set x5x-aDo 40.00 of business," as used herein, shall out shall secure from the Recorder ^01-3U0 50'oo include each separate establishment of Salt Lake City a license for each ,q01-400 7500 or place of operation,whether operat- separate place of business. such li- 401-600 100.00 ing under the same name or not tense shall be Issued by the City fi01-800 se.00 within the corporate limits of Salt Recorder upon a written application 801-L000 175.00 Lake City including a home or other therefor Piled with the City License Over 1,000 2$0.00 place of lodging if the same is held Asaeaaor and Collector and upon the TOTAL GROSS SALES out by advertisements. listings, or payment of the fees as hereinafter $1 O,U00 or Less $ 5.00 otherwise, as the establishment or set out for each separate place of 10,000 to 50,000 15,00 place of operation of a person engag- business. 50,000 to 100,000 20.00 ing to the business of selling tangible, (el The required written applica- 300,000 to 150,000 30.00 personal property at either retail or Lion shall be filed for each separate 150,000 to 200,000 50.00 wholesale,or both.'n Salt Lake City, place of business with the License 200000 to 350.000 75p0 or the place of business located Assessor and Collector of Salt Lake 350,000 to 1.000,D 150.00 de the corporate limits Of Salt Lake City on orbefore the Lot day of 500,000 to 1.OUD,000 250'00 City of any person who maintains !March, 1948. or before commencln� o established place of business in 1.000,000 to 5,000,000 .,. 300.00 business if the same is commence 5,000,000 to 10,000,000 400.00 Salt Lake City but whose sollclta- ai1eC said date, and such pall 10,000,000 to 20,000.000 600.00 Lions, taking o f orderc and Sales of /ion shall set forth the name under Over$20,UOO.O55 g00.00 or far tangible personal property at which applicant transacts or intendseither retail or wholesale or both,in' to transact business, the location of The above license fees are to be Salt Lake City are continuous and each separate place of business, the Paid to the City License Assessor and persistent. average numer of employees m- Collector at the time of filing the 5.The term "number of em- ployed by him in each separate place application, which shall be on or be- s."as used herein,shall mean of business during the calendar year fore Starchthe average number of employees of 1947..and the gross sales made by tel For the privilege of engaging engaged in the business of selling each him in each separate place of bust- In any or all of the businesses as .tangible, personal property at either ness during the calendar year of above enumerated and which busy- retail or wholesale,or both,in Salt 1947, and such other information as nesses are commenced in Salt Lake Lake City during the calendar year I the License Assessor and Collector City after January 1,1948.a license of 1947. I may require. Such license is not fee is hereby imposed on all persons 6.For the purpose of this ordi- transferable and is'valid only for the so engaged In the amount of $7..50 /lance, retaillsale le shall mean any person under whnse name It is Issued for each separate place of business, sale of tangible,personal property to and for the transaction of business payable on or befor March 1, 1948, the ultimateconsumer.A contractor at the lace designated therein. A or at the time of commencing Mai- such as a plumber, electrician, or change of location may be endorsed seas if after said date. builder,etc.:who purchases tangible, upon the license by the City License Ill ( efinitions). 1. Engaging in personal property for incorporating I Assessor and Collector upon the pay, the business of manufacturing any the same n his finished ork or went of a fee of $1.00. The above tangible,personal property and sell- otherwise uses the same in his busl- ense shall at all times be consplcu- Ing the same at retail for delivery in ness, shall be deemed an ultimate tjsly displayed in the place of bust- Salt Lake City,shall mean the actual Consumer hereunder, ' as for which issued. manufacturing of any tangible,per- 7.For the purpose of this ordi- (d) For the privilege of engaging aomal property within the corporate hence, any person engaging in the! 'h the business of manufacturing limits oe Salt Lake City and selling business of soliciting or selling sera-' �'by tangible, personal property and the same at retail for delivery within ices as well as tangible. personal ening the same a Lake yt retail for delivery the corporate limits of_Salt Lake property at either retail ur wholesale, ngthle, personalproperty lit either City. Engaging in the business of sell- or btrtc, r,car ratLaer,City such as a contractor, carpenter, plumber, elec- tor wholesale both re In Salt Mg any tangible, personal property trician,builder,etc„either under con- s eke City, license fees are hereby at either retail or wholesale or both, tract or otherwise,shall he deemed to 'noosed on every person so engaged, in Salt Lake City shall mean the sell- be engaging In the business of selt, n be computed and paid by such per- Ing within Salt Lake City or the tak- trig tangible, personal property at I ofas <on on each separate place of buai- log of an order within Salt Lake City either retail or wholesale,or both,in I 'ess conducted by•him, which fees for any tangible. ersonal property at Salt Lake City, but in computing be ea are to be computed and based on a either retail or wholesale, or both, gross sales hereunder shall take into combination of both the average num- when the actual delivery of said tan- consideration only the amount re- `-ber of employees employed In each gible,personal property is to,or does celved by such person as the selling January 17, 194,1? • Price of the tangible,personal prop- shall make and file a false return arty at either retail or wholesale,or knowing the same to be false, both,as sold outright or as Included (1)Any person to whom a license in the contract. is issued may have the same revoked 8.The word "person,"as used 1n by order of the Board of City Corn- this ordinance,means any individual, missioners upon his violating any receiver, assignee. trustee in bank- provision,or his failing to fully corn. ruptcy. trust, estate, firm, co-part- ply with all of the provisions of this nershi ,joint venture, duo company, ordnance. Joint stock company,.business trust, (m)If any licensee hereunder tails, corporation, association, society. or neglects,or refuses to file his appli- other group of Individuate acting as cation and pay the fees as and When a Unit, whether mutual, Inoperative, required herein,the License Assessor fraternal,non-profit,or otherwise. and Collector of Salt Lake City is 9.The term"cross sales,"as used authorized to determine the amount herein, does not Include: of the license fees due,together with (a) The amount of any Federal penalties and interest, and by mail tax,except excise taxes Imposed upon to notify such licensee of the amount or with respect to retail or wholesale so determined.The amount so fixed sales, whether imposed upon the re- shall thereupon become the amount taller,wholesaler,jobber,be upon the due and shall be immediately pay- consumnr,and regardless of whether able.For the purpose of determining or not the amount of Federal tax is the amount of the license fees due stated to customers-as a separate the License Assessor and Collector Charge;and shall have access to all of the books, (b) The amount of net Utah State records, invoices, Inventories, and sales tax. stork of goods.wares.and merchan- lb.The term"gross sales,"includes disc of said Licensee and it shall the amount of any manufacturers'or be unlawful for any such Licensee to Importers'excise tax includeePin the refuse the License Assessor and Col- price of the property skid, even lector or his duly authorized agent though the manufacturer or importer free access thereto at all reasonable is also the wholesaler or retailer times. thereof, and whether or not the (n) Any license fees due and un- amount of such tax is stated as a paid under this ordinance and all separate charge. penalties thereon shall constitute a (g) The license fees imposed by debt to Salt Lake City and shall be this ordinance shall.be In addition to colmected by court proceedings in the any and all other taxesor licenses a manner as any other-.debt in imposed by any other provision of the like amount, which remedy,shall be ordinances Of Salt Lake City,Utah. In addition to all other existing reme- (h) Whenever any fee required to dies. be paid by this ordinance is not paid (o)If any sub-section, sentence, n or before the day on hichit clause,phrase or portion of this ordi- becomes delin0uent, a penalty of 0 nonce, including but not limited to Per cent of the amount due shall be any exception,Is for any reason held Imposed. Such penalty shall become to he Invalid or unconstitutional by a part of the fee imposed by this the decision of any court of eompe- ordinance, tent jurisdiction, such decision shall (1) It shall be the duty of every not affect the validity of the remain- person liable for the payment of any tog portions of this ordinance. The license tee imposed by this ordinance Board of Commissioners of Salt Lake to keep and preserve far a period,of City hereby declares that it would five years such books and records as have adopted this ordinance and each will accurately reflect the amount of sub-section, sentence, clause,phrase, his gross wholesale and retail sales or portion thereof,irrespective of-the and from which can he determined fact that any one or more sub-see- the amount of any license fee for ttons, sentences, clauses,phrases,or which he may be liable under the portions thereof be declared invalid provisions of this ordinance. or unconstitutional. (j) Returns made to the License SECTION 2.In the opinion of the Assessor and Collector,or Salt Lake Board of Commissioners,It Is neces- City as required by this ordinance nary to the peace,health and safety shall not be made public nor shall of the inhabitants of Salt Lake City they be subject to the Inspection of that this ordinance shall take effect 'any person except the City License Immediately. Assessor and Collector or his author- SECTION 3. This ordinance shall tied agent or to those persons first take effect at once upon its first pub. authorized to do so by order of'the lication. Board of City Commissioners.It shall Passed by the Board of Commission- he unlawful for any person to make era of Salt Lake City, Utah, this public or to littoral any other person 14th day of January,A.D.1948. as to the contents or any Information EARL J.GLADE, contained in.or permit the inspection Mayor. of any return except as Is In this sec- (SEAL) FRANK A.SHIELDS, tine authorized. Chief Deputy City Recorder, (Man ce oto re andr ed file at return BI1998,N0. 1.Published January 17,